Exemption to goods imported for execution of an export order for jobbing
X X X X Extracts X X X X
X X X X Extracts X X X X
....oms leviable thereon which is specified in the first Schdule to the Customs Tariff Act, 1975 (51 of 1975) and from whole of the additional duty leviable thereon 1[under sub-sections (1), (3) and (5) of section 3] of the said Customs Tariff Act, subject to the following conditions, namely:- (i) that the goods are imported for execution of an export order placed on the importer by the supplier of goods for jobbing; (ii) that the goods so imported, including resultant products, are re-exported to the supplier of the goods or to any other person which the said supplier may specify within six months from the date of clearance or within such extended period as the Assistant Commissioner or Deputy Commissioner of Customs of Customs may allow: P....
X X X X Extracts X X X X
X X X X Extracts X X X X
....resultant products are textile and clothing goods falling under chapters 50 to 63 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the value addition under this condition shall be of any positive value; (v) that the jobbing is undertaken in accordance with the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996; Provided that where the jobbing is to be undertaken by or through cottage industry without being confined to any specific premises, the importer shall execute a bond with such surety or security and in such form and for such sum as may be specified by the Assistant Commissioner of Customs or Deputy Commissioner of Customs binding himself ....